Carter Manufacturing Company manufactures exclusive pens which sell for $75 per unit. Its unit variable costs are $58 and fixed expenses are $391,500. The company pays income tax at the rate of 50%. Required: 1. How many units must Carter sell to earn an after-tax income of $25,400 ? 2. Re-compute the sales level to earn the above-mentioned after-tax income if the tax rate changes to 40%